Herausgeber*in: SOMO
Autor*in: David Ollivier de Leth
Schlagwörter: Arbeitsbedingungen, Bekleidungsindustrie, Due Diligence, Lieferkette, Lieferkettengesetz, Menschenrechte, Textilindustrie, Transparenz
Kurzbeschreibung:
This study analyses the limiting impact of using a company size threshold in future due diligence and corporate accountability regulation in the Netherlands and the EU. Based on an analysis of the Dutch textiles and garment sector as a whole and the companies participating in the Dutch Responsible Business Conduct (RBC) Agreement on Sustainable Garments and Textiles (AGT), this study finds that any company size threshold would very strongly limit the number of companies covered by future due diligence legislation. If a high company size threshold, as currently applied in the French Duty of Vigilance Law and the German Supply Chain Law, were to be used in future Dutch and EU due diligence regulation, this would mean only a very limited number of companies would have to comply with mandatory due diligence obligations. In contrast, small and medium-sized enterprises (SMEs), just like large enterprises, face severe risks in their value chains and can be directly linked or contribute to human rights violations or environmental damage.
Erscheinungsjahr: 2021
Sprache: Englisch
Umfang: 30 Seiten
Zielgruppe: Studierende, Dozierende
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